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Introduction

SECTION 5. SPECIAL RULES FOR

Internal Revenue Bulletin 2002-23 · 2026-10-03 edition · updated 2026-10-04 · United States

EMPLOYERS

Q-22. May an eligible employer estab- lish an accountable plan to reimburse rig welders or heavy equipment mechanics for non-rig-related business expenses?

Q-23. May an eligible employer sub- stitute a rig-related reimbursement for a portion of wages otherwise payable to an employee?

Q-24. What are the tax consequences if an employer that uses the deemed substantiation rule in this revenue procedure provides an additional reimbursement of rig-related expenses?

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▸Contents — Internal Revenue Bulletin 2002-23
Internal Revenue Bulletin 2002-23

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